[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/vrs/suvges/v27y2017i1p1-14n1.html
   My bibliography  Save this article

Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania

Author

Listed:
  • Delia David

    (“Vasile Goldiș” Western University of Arad, Romania)

  • Cristina Nicolaescu

    (“Aurel Vlaicu” University of Arad, Romania)

Abstract
This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.

Suggested Citation

  • Delia David & Cristina Nicolaescu, 2017. "Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(1), pages 1-14, April.
    • Handle: RePEc:vrs:suvges:v:27:y:2017:i:1:p:1-14:n:1
    DOI: 10.1515/sues-2017-0001
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/sues-2017-0001
    Download Restriction: no
    File URL: https://libkey.io/10.1515/sues-2017-0001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:suvges:v:27:y:2017:i:1:p:1-14:n:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.